# Tax - General (GTG)

## Title 11. Sales and Use Tax

### Subtitle 3. Tax Computation and Statement

#### Section 11-303

(a) A buyer is allowed a depreciation allowance as an adjustment to taxable price if:

  (1) tangible personal property, a digital code, a digital product, or a taxable service is acquired before the tangible personal property, digital code, or digital product is brought into the State for use in the State or before the taxable service is used in the State; and

  (2) the use first occurs in another state or federal jurisdiction.

(b) The allowance under subsection (a) of this section for each full year that follows the date of purchase is 10% of the taxable price paid to acquire the tangible personal property, digital code, digital product, or taxable service.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)